Opinions Oct. 31, 2012

Related News and Opinion

The following Indiana Tax Court opinion was posted after IL deadline Tuesday:Wendt, LLP v. Indiana Department of State Revenue
02T10-0701-TA-2
Tax. Affirms the department’s determination that the items predominately used by Wendt for estimate preparations, machinery
reassembly and lawn care are not entitled to the public transportation exemption. Reverses all of the department’s remaining
determinations because those items are necessary and integral to Wendt’s public transportation process. Remands and
orders the department to make the necessary determinations in accordance with the opinion.

Wednesday’s opinionsIndiana Court of AppealsRobertson Fowler v. State of Indiana
49A05-1202-PC-68
Post conviction. Affirms denial of petition for post-conviction relief. Fowler received a benefit at the time he entered
into his plea bargain, so he may not now challenge the sentence as illegal.

Larry Michael Caraway v. State of Indiana
47A04-1205-CR-265
Criminal. Affirms sentence for murder following open guilty plea. His sentence is not inappropriate in light of the nature
of the offense and his character.

Kevin M. Clark v. State of Indiana
20A05-1202-CR-62
Criminal. Affirms admission of evidence found in his bag and trunk of his car, and the admission of police testimony regarding
the conversion of pseudoephedrine to methamphetamine. The police officers had reasonable suspicion to stop the men and because
Clark admitted his bag contained marijuana, the trial court did not abuse its discretion in admitting items found in his bag.
The police trooper’s testimony regarding conversion was rationally based on her perceptions and was helpful to the determination
of facts at issue in the case.

Joshua D. Hughes v. State of Indiana (NFP)
02A03-1112-PC-591
Post conviction. Affirms denial of Ind. Trial Rule 72(E) request for an extension of time within which to appeal the denial
of petition for post-conviction relief.

C.L. v. State of Indiana (NFP)
27A02-1203-JV-232
Juvenile. Affirms adjudication as delinquent for what would be Class C felony battery if committed by an adult.

Kenneth W. Gilland v. State of Indiana (NFP)
32A01-1203-CR-143
Criminal. Reverses order that Gilland pay more than $20,000 in restitution. Because Gilland agreed to pay nearly $10,000
in restitution in a plea agreement, he may not challenge the portion that relates to the loss in value of a motorcycle on
appeal. Remands with instructions to reduce the restitution order to $9,949.62.

Mark Williams v. State of Indiana (NFP)
49A04-1201-CR-4
Criminal. Grants rehearing and affirms original opinion in all respects, which affirmed the order Williams serve his entire
sentence that was suspended at the time of initial sentencing.